Entries related to Tax, Provisions, Advance Tax, etc.

Lets say I am preparing the financial statements of the financial year 2005-06 On the profit for the year I would compute the tax provision at the rate applicable. The entry when I finalise the accounts would be P&L A/c. Dr. XXX To Provision for tax XXX Now during the year I have paid Advance Tax and have some TDS They would be definitely reflected under current assets as on 31st March 2006 Now my question is that what entry should I pass when I pay the self assessment tax for financial year 2005-06 on 31st October 2006? So how would it be reflected in the financial statements of the year 2006-07 Now the assessment is completed as there is some refund due. How would it be reflected in the financial statements. What if there was some refund due in the return of income and out of which only part is received lets say in the financial 07-08? What is there is some demand payable? What treatment should be given in the books now for the advance tax of year 2005-06 which is standing in the books? Please explain me this with the help of numerical example This is really confusing Thanks Vyom Doshi